Property tax relief for the Illinois taxpayer, predicated on full state funding of elementary education, is advocated in this paper. A consequence of full state funding is the reduction of property taxes for education and creation of an educational income tax. Effects at the elementary level are equity and adequacy; at the secondary level, school…

This report concentrates on the equity problem in Illinois public school finance. Central to this report is the thesis that there are three basic strategies for attacking the equity problem: make adjustments in the existing "foundation level" grant-in-aid system, abandon the "foundation" idea for a grant-in-aid system, and…

An essential prerequisite to reform of present methods of financing elementary and secondary schools and the development of an equitable, adequate, and workable system of school finance is a precise understanding of how the existing system works and its impact on different school districts and population groups. This report documents the existing…